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An IT company intending to provide VAT-exempt mathematics classes seeks guidance on applying the pro rata rule and completing forms 303 and 390. The DGT rules that two differentiated sectors exist and that the pro rata rule applies only to acquisitions intended for both sectors.
Cuestión planteada Se cuestiona por la consultante acerca de la aplicación de la regla de prorrata a alguna de las actividades desarrolladas así como a la forma en que dichas actividades deben ser declaradas en los modelos 303 y 390 del IVA.
La consultante posee dos sectores diferenciados: uno con derecho a deducción del 100% (informática) y otro con derecho del 0% (enseñanza). Las adquisiciones exclusivas de cada sector se deducen según su porcentaje correspondiente, sin aplicar prorrata. Para bienes y servicios destinados a ambos sectores, se debe aplicar la regla de prorrata calculada según el artículo 104 de la Ley del IVA. En el modelo 303 se consignan las cuotas a deducir sin desglosar sectores, y en el modelo 390 se informan las cuotas por sector en el apartado de actividades con regímenes de deducción diferenciados.
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